Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 4 July 2019 — BMW Bayerische Motorenwerke AG v Hauptzollamt München
Language of the case: German
Parties to the main proceedings
Applicant: BMW Bayerische Motorenwerke AG
Defendant: Hauptzollamt München
Should the development costs for software that has been produced in the European Union, made available to the seller by the buyer free of charge and installed on the imported control unit be added to the transaction value for the imported product pursuant to Article 71(1)(b) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code 1 if they are not included in the price actually paid or payable for the imported product?